Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in petitioner's estate tax in the amount of $56,314.43. Petitioner claims an overpayment in the amount of $2,442.62.
The issues which remain for decision after certain concessions are as follows:
(1) What the fair market value of 25,000 shares of Heinold Elevator Company, Inc., stock was at the date of decedent's death;
(2) Whether these shares...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
